Abstract

While there are many studies that address how well Japanese companies have adopted explicit CSR practices, our understanding of their own views on such practices is still limited, particularly of the difference in their views before and after the process of making implicit CSR explicit. The present research thus aims to address this apparent change by providing comparative case studies of two Japanese companies selected from two different time periods. The findings indicate there is a continuity observable in the mindset of these companies not a change. This contradicts existing literature and suggests that the process of making CSR explicit has not been accompanied by any real change in their mindset. The result shows that ethically questionable practices have been going on behind the explicitly articulated CSR policies and implies the difficulties of delegating the power to address societal issues to business organisations. This is important particularly now when the expectations of the public regarding the responsibilities of business towards society are on the rise.